The information that follows is for Cob Company at and for the year ended December 31, 2016. Cob's operating segments are cost centers currently used for internal planning and control purposes. Amounts shown in the Total Consolidated column are amounts prepared under GAAP for external reporting. (Data are in thousands of dollars.)

REQUIRED
1. Prepare a schedule to determine which of Cob's operating segments are reportable segments under (a) the 10 percent revenue test, (b) the 10 percent operating-profit test, and (c) the 10 percent asset test.
2. Prepare a schedule to show how Cob's segment information would be disclosed under the provisions of FASB ASC Topic 280.

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Packing Industry Industry Industry Food Textile Foreign All Other Corporate Total Consolidated Operations Industries Income Statement Sales to unaffiliated customers Income from equity investees Cost of sales to unaffiliated customers Operating expense Interest expense Income taxes Noncontrolling interest share $950 (600) (200) $500 (350) (75) $300 (175) (150) $250 (125) (75) $400 (250) (75) $2,400 100 (1,500) $(25) (600) (20) (150) (30) Net income (loss) $150 $ 75 S (25) 50 $ 75 $(25) $200 Packing Industry Industry Textile Industry Total Consolidated Food All Other Corporate Foreign Operations Industries Assets Current assets Plant assets net Advances Equity investments $300 400 50 $100 400 $ 75 250 25 $225 175 S 25 25 50 1,000 S1,100 $100 100 S 825 1,350 1,000 $3,175 $500 $200 Total assets Intersegment Transfers Sales Cost of Goods Sold $350 $400 S 60 $100 S 60 $ 25 S 30 $ 50 $ 75